variahice as a sovitive ramber Factory Overheod Controlubble Varionce Veaneman Company produced 2,200 units of product that required 4.5 stondard hours per unit. The standard worlable overhead cost per unit is 54.90 pate hour. The sctual voriable factory overhead was 547,780 . Determine the variable factory overhead controllable variance. Enter ofovorable variance as a negative number using a minus sign and an unfavorable varionce as a positive number